Auxiliary

Auxiliary

AUXILIARY ACTIVITIES in the U.S. and other Developed Countries International Tax Meaning

A fixed place of business through which an enterprise exercises solely an activity which has, for the enterprise, a preparatory or auxiliary character, is, under tax treaties generally, deemed not to be a permanent establishment. The decisive criterion is whether the activity of the fixed place of business in itself forms an essential and significant part of the activity of the enterprise as a whole.

AUXILIARY COMPANY in the U.S. and other Developed Countries International Tax Meaning

Company which is part of a group of companies and which supplies auxiliary services to group companies.


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